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Journal articles on the topic 'Tax transformation'

Author: Grafiati

Published: 3 June 2025

Last updated: 1 August 2025

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1

Prokopenko, N., O. Gudz, І. Kreidych, M. Golovko, and O. Kazak. "RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE." Financial and credit activity: problems of theory and practice 2, no. 37 (2021): 396–405. http://dx.doi.org/10.18371/fcaptp.v2i37.230323.

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Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for t

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Niziołkiewicz, Monika. "Transforming a sole proprietorship into a limited liability company – selected tax aspects." Roczniki Administracji i Prawa 2, no. XIX (2019): 309–21. http://dx.doi.org/10.5604/01.3001.0014.0446.

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This article deals with the transformation of a sole proprietorship into a sole-shareholder limited liability company, with particular emphasis on tax aspects. Considerations are supported by numerous rulings of courts of general and administrative jurisdiction, as well as interpretations of the tax authorities. At the beginning, the author presents the binding normative acts regulating this subject and the main reasons for transformations. The methods of transforming a sole proprietorship into a sole-shareholder limited liability company binding until the end of 2011 have been described, as w

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Komarudin and Hermawan Pri. "A Study of Trust Base Voluntary Tax Compliance through Tax Administration Digital Transformation in Indonesia." International Journal of Current Science Research and Review 05, no. 08 (2022): 3227–38. https://doi.org/10.5281/zenodo.7032352.

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<strong>ABSTRACT: </strong>Over the last decade, Indonesian Tax Authority, DGT (Directorate General of Taxes) has introduced digital transformations on tax administration as a part of Tax Reform in Indonesia. These practices were done to improve taxpayer trust and tax compliance. The objective of this study is to look into the relationship between tax administrations' digital transformation on trust, as well as taxpayers' tax compliance decisions. We emphasized on Indonesian taxpayers' perceptions of fairness and voluntary tax compliance following the digital transformation of tax

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Batashev, Ruslan Vakhayevich. "Indicators of Tax Evasion: Dynamics and Transformation." Journal of Advanced Research in Dynamical and Control Systems 12, SP3 (2020): 597–607. http://dx.doi.org/10.5373/jardcs/v12sp3/20201297.

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Nikitishin, Andrіy. "Transformation of tax regulation in the post-bifurcation period." University Economic Bulletin, no. 40 (March 1, 2019): 148–55. http://dx.doi.org/10.31470/2306-546x-2019-40-148-155.

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The object of the research is to study theoretical and practical questions of institutional transformation of tax regulation after the adoption of the Tax Code of Ukraine. The aim of the research is to show institutional transformations of tax regulation and to determine changes in its fiscal role in formation of the national budget after the adoption of the Tax Code of Ukraine. Research methods. Methodological foundation of the article is built on the terms of the synergetic theory used for analysing the transformation of the tax regulation. The terms and categories of the synergetic paradigm

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6

Lyutova, O. I. "Digital Transformation of Tax Law Principles." Journal of Digital Technologies and Law 2, no. 1 (2024): 163–80. http://dx.doi.org/10.21202/jdtl.2024.9.

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Objective: to search for conceptual issues, features and prospects of development of tax law principles and tax obligation institute in the context of modern digitalization trends.Methods: the study is based on a set of general legal (analysis and synthesis, induction and deduction) and special-legal (formal-legal, comparativelegal) methods of cognition.Results: the main features of tax law principles characterizing their digital development were defined, namely: the expansion of the list of such principles and the changes in their content, predominantly at the level of institutional principle

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Mason, Ruth. "The Transformation of International Tax." American Journal of International Law 114, no. 3 (2020): 353–402. http://dx.doi.org/10.1017/ajil.2020.33.

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AbstractThe recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax—changing its participants, agenda, institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes widened a rift over revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes.

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Mironova, O. A. "TAX SECURITY: TRANSFORMATION-TYPOLOGICAL ANALYSIS." Развитие и безопасность, no. 4 (2019): 105–14. http://dx.doi.org/10.46960/74159_2019_4_105.

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Pantielieieva, Natalia. "Digital Transformation of Tax Administration." Path of Science 8, no. 1 (2022): 3035–51. http://dx.doi.org/10.22178/pos.78-9.

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Cevik, Serhan, Jan Gottschalk, Eric Hutton, Laura Jaramillo, Pooja Karnane, and Moussé Sow. "Structural Transformation and Tax Efficiency." IMF Working Papers 19, no. 30 (2019): 1. http://dx.doi.org/10.5089/9781484399811.001.

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Cevik, Serhan, Jan Gottschalk, Eric Hutton, Laura Jaramillo, Pooja Karnane, and Mousse Sow. "Structural transformation and tax efficiency." International Finance 22, no. 3 (2019): 341–79. http://dx.doi.org/10.1111/infi.12346.

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12

Zyukov, Vladimir V. "MAIN FACTORS OF EVOLUTIONARY TRANSFORMATIONS IN THE TAX POLICY OF AN ORGANIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/2, no. 145 (2024): 178–86. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.02.022.

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The presented study is devoted to the study of transformations in the organization’s tax policy that have occurred previously and are currently occurring in the system for forming indicators of this most important local legal act of the organization. Target. Consider the main directions of transformation of the organization’s tax policy under the influence of various factors in the context of global changes in the legal regulation of the tax system, tax administration, and the expansion of digitalization. Tasks. To study the transformation of the concept of tax policy in the period from the em

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Chen, Shuaichao. "Study on the Impact of Digital Transformation on Corporate Tax Avoidance Behavior." Scientific and Social Research 6, no. 12 (2024): 158–65. https://doi.org/10.26689/ssr.v6i12.9097.

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With the deepening global digital transformation, companies are increasingly relying on new technologies and innovative models in their operations to enhance competitiveness and reduce operational costs. At the same time, the impact of digital transformation on corporate tax avoidance behavior has gradually become a topic of growing interest among academics and policymakers. This study aims to explore how digital transformation influences corporate tax avoidance behavior by enhancing information transparency, optimizing tax management, and applying advanced technologies such as big data and ar

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Vu, Thi Lan Huong, Thi Tuyet Van Nguyen, and Thi Thanh Huyen Vu. "Digital transformation of tax in academic research: A literature review." World Journal of Advanced Research and Reviews 20, no. 1 (2023): 610–18. https://doi.org/10.5281/zenodo.12191412.

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This study aims to systematize previous research on digital transformation in the tax industry, make statistics, and evaluate according to the most influential authors in research on digital transformation in the tax industry. Research data was collected and analyzed from the Google Scholar database on VOSviewer 1.16.19 software with 76 articles for the keyword "digital transformation in the tax industry" filtered in abstract and title form. The results show that research on digital transformation in the tax industry has gradually increased since 2014 and the number peaked in 2021 (20 articles

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Lebedeva, A. V., and E. N. Novikova. "THE ACTUAL QUESTIONS OF TAX REGIME FOR CITIZENS TRANSFORMATION AS A PART OF SOCIALLY ORIENTED DEVELOPMENT STRATEGY OF RUSSIAN FEDERATION." ECONOMIC VECTOR 1, no. 40 (2025): 22–29. https://doi.org/10.36807/2411-7269-2025-1-40-22-29.

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First for the last quarter-century big transformations of the tax-regime take place in Russia. The transformations affect all groups of taxpayers and many kinds of taxes. The article is dedicated to the research of the actual questions of tax regime transformation with a special attention to the changes of the personal income tax scale. The forecasts of the changes of the tax revenue for the budget are analyzed, the comparison with the western experience is conducted and the influence of these changes on the labour market and the economy as a whole is defined.

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M, Dr Rashmi, and Mamatha P. "Digital Transformation of Commercial Taxes Administration." IOSR Journal of Business and Management 14th, no. 15th (2025): 63–67. https://doi.org/10.9790/487x-conf6367.

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This research examines the effectiveness of digital transformation of commercial taxes administration on revenue generation in Karnataka State and finding a positive long-term link. It highlights digital transformation’s role in improving tax compliance and boosting national tax revenue through digital transactions. Commercial Taxes plays an important role in a country’s economic growth and development, the efficiency of the Commercial Taxes Administration greatly influences tax revenue collection. This research aims to identify technological glitches that affects the efficiency of commercial

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Brenda Ernsky Palar, Riky Sai Maruli, and Hisar Pangaribuan. "PENGARUH PEMAHAMAN DIGITALISASI SISTEM ADMINISTRASI PAJAK DAN DIGITAL TRANSFORMASI TERHADAP KEPATUHAN PAJAK NON-KARYAWAN." JURNAL LENTERA BISNIS 13, no. 3 (2024): 1699–716. http://dx.doi.org/10.34127/jrlab.v13i3.1217.

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Tax compliance is crucial for sustainable economic development and fiscal stability. This study explores the impact of understanding digitalization of tax administration systems on digital transformation and tax compliance. Using a quantitative approach, data were collected through an online questionnaire distributed to 100 graduates from the Faculty of Economics at Universitas Advent Indonesia, selected via random sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that understanding digitalization of tax administratio

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18

He, Xiaoyu, and Bo Li. "Tax Incentives, Digital Transformation and Enterprise Innovation." International Journal of Education and Humanities 6, no. 1 (2022): 102–9. http://dx.doi.org/10.54097/ijeh.v6i1.3059.

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Taking China's A-share manufacturing listed companies from 2013 to 2020 as samples, this paper discusses and tests the impact of tax incentives and digital transformation on enterprise innovation, and further explores the moderating effect of digital transformation on the relationship between tax incentives and enterprise innovation. The research results show that tax incentives play a significant positive role in promoting enterprise innovation, and digital transformation can effectively promote enterprise innovation and positively regulate the innovation incentive effect of tax incentive pol

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Seliutina, Tatiana S. "Improvement and Transformation of Companies’ Tax Management Practices." Russian Journal of Legal Studies (Moscow) 9, no. 4 (2023): 63–70. http://dx.doi.org/10.17816/rjls116601.

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An important process in companys tax management is the formation and optimisation of an accounting policy for tax purposes that can ensure an increase in the mass of tax benefits for an economic entity - a taxpayer. The paper substantiates the relevance and necessity of tax management. The purpose of tax management is to increase the economic efficiency of an economic entity and to ensure the entity is economically and legally secure. Tax management also functions as a tool for the entity's success hence accurate and complete information and methodological support are needed for its execution.

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Hanziuk, Svitlana, and Yelyzaveta Budnik. "DIGITAL TRANSFORMATION OF THE TAX SYSTEM OF UKRAINE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(9) (December 26, 2024): 104–10. https://doi.org/10.31319/2709-2879.2024iss2(9).319078pp104-110.

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In the article examines the importance of introducing modern digital technologies into the tax system of Ukraine during the war for its adaptation to current challenges and development in the post-war period. The use of such innovations makes it possible to make life easier for taxpayers, reduce corruption and increase the efficiency of tax authorities. The key advantages of digitalization, which directly affect the quality of tax administration, are considered. The introduction of the latest technologies allows to automate the collection, processing and analysis of tax data, to improve the pr

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Hong, Dong Minh, Thai Hong Thuy Khanh, and Trinh Xuan Hoang. "The factors influencing the digital transformation intention of Tax Agents of the Consultancy and Tax Agent Association (HTCAA) in HoChiMinh, Vietnam." International Journal of Management Studies and Social Science Research 06, no. 01 (2024): 61–79. http://dx.doi.org/10.56293/ijmsssr.2024.4807.

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Digital transformation is becoming a crucial factor in various business sectors, including taxation and accounting. Research on the digital transformation of tax agencies within the Consultancy and Tax Agent Association of Ho Chi Minh City (HTCAA) has become imperative. This study underscores the benefits of digital transformation, such as increased efficiency, improved quality of tax consultancy services, adaptation to legal changes, creation of new business opportunities, enhanced data management, secure information protection, efficient customer interaction, and meeting market demands. By u

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22

Zhang, Qi, and Jinghuai She. "Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms." PLOS ONE 19, no. 9 (2024): e0310241. http://dx.doi.org/10.1371/journal.pone.0310241.

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Promoting the seamless integration of the digital economy with the real economy, mitigating the adverse impacts of widespread corporate tax avoidance, and optimizing tax governance are critical imperatives in the era of digital economy. This study examines all A-share listed companies from 2007 to 2022 as research samples. It utilizes multiple perspectives including signal theory, information asymmetry theory, and the T-O-E (Technology-Organisation-Environment) framework to investigate the primary impacts of digital transformation on corporate tax avoidance, along with the intermediate mechani

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Mitin, Dmitry Alekseevich. "Development of tax administration in the Russian Federation in the context of digital transformation." Налоги и налогообложение, no. 3 (March 2024): 66–96. http://dx.doi.org/10.7256/2454-065x.2024.3.70812.

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The digital transformation of business and the public sector has had a significant impact on business activities. New types of business have emerged, mainly carried out in the digital space. In addition, new means of payment have emerged: cryptocurrencies and digital financial assets. These facts are shocks to tax administration models created to interact with taxpayers engaged in traditional activities. In this regard, in 2020, the Organization for Economic Co-operation and Development (OECD) at the XIII plenary meeting of the Forum on Tax Administration proposed the concept of digital transf

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Vu Thi Lan Huong, Nguyen Thi Tuyet Van, and Vu Thi Thanh Huyen. "Digital transformation of tax in academic research: A literature review." World Journal of Advanced Research and Reviews 20, no. 1 (2023): 610–18. http://dx.doi.org/10.30574/wjarr.2023.20.1.2092.

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This study aims to systematize previous research on digital transformation in the tax industry, make statistics, and evaluate according to the most influential authors in research on digital transformation in the tax industry. Research data was collected and analyzed from the Google Scholar database on VOSviewer 1.16.19 software with 76 articles for the keyword "digital transformation in the tax industry" filtered in abstract and title form. The results show that research on digital transformation in the tax industry has gradually increased since 2014 and the number peaked in 2021 (20 articles

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25

Kalantary, Mehrdad, Jalal Haghighat Monfared, and Abdollah Kolobandi. "Designing a Digital Transformation System Model in the Taxation Organization." Management Strategies and Engineering Sciences 6, no. 1 (2024): 55–63. https://doi.org/10.61838/msesj.6.1.6.

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Digital transformation, as one of the main components of technological advancement and improvement of organizational processes, plays a significant role in optimizing the performance of tax organizations. This study specifically addresses a quantitative analysis of the effects of digital transformation on improving tax performance in a tax organization. The study was conducted using a quantitative method through surveys and statistical analysis. Data were collected via questionnaires from employees and taxpayers. The proposed model includes key independent variables such as fairness in digital

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Awasthi, Atul. "Transformation of Tax Laws: A Global Perspective." Intertax 45, Issue 2 (2017): 175–81. http://dx.doi.org/10.54648/taxi2017014.

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The global outreach of the Base Erosion and Profit Shifting (BEPS) program has surpassed the expectations of many around the world. Significant headway has been made since the Organisation for Economic Co-operation and Development (OECD) was tasked by the G20 leaders to devise a global strategy to deal with the menace of black money and tax evasion. Governments have woken-up to the need of integrated efforts to fight against the mechanisms used by Multinational Enterprises (MNEs) to use loopholes in the tax systems enabling evasion or underpayment of taxes. Enactment of unilateral tax laws; re

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Gulkova, E. L., M. V. Karp, and M. V. Tipalina. "Transformation of tax instruments to stimulate investment processes." Vestnik Universiteta, no. 6 (July 28, 2022): 123–32. http://dx.doi.org/10.26425/1816-4277-2022-6-123-132.

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The article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on the final outcome. The authors decided tasks: to consider the taxes benefits and preferences as tools for stimulating large-scale investment processes; to identify opportunities for creating the most favorable tax climate for these investment projects; to assess the possibility of expanding such a tax administration tool as tax monitoring, subje

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Tri Septianto, Koerniawan Dwi Wibawa, Ikhwan Baidlowi Sumafta, Imam Mudofir, and Meiliyana Susanti. "The Perspective of Tax Center Digitalization in Strengthening Taxation Socialization: A Case Study at State Polytechnic of Madiun." Jurnal Multidisiplin Madani 3, no. 9 (2023): 1874–84. http://dx.doi.org/10.55927/mudima.v3i9.5815.

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Taxes play an important role as the government's principal revenue to support national development. Tax contributions from taxpayers are essential in funding these programs. However, tax collection faces challenges such as low public awareness, limited access to the latest tax information, low compliance rates, and the tax system's complexity. The Directorate General of Taxes of the Ministry of Finance has launched a Tax Center program on campuses, including at the State Polytechnic of Madiun. Despite being active, Tax Center PNM still uses a conventional approach. Improving service quality is

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Kucherov, Ilya I. "Transformation of International Tax Regulation and National Interests." Journal of Russian Law 28, no. 4 (2024): 103. http://dx.doi.org/10.61205/s160565900029735-2.

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The scientific interest of the authors of the article is related to the theoretical and legal study of the processes of transformation of international tax regulation in the context of ensuring national interests. The purpose of the study is to reveal the content of the transformation of international tax regulation, to consider the trends in the development of interstate relations in the tax sphere and legal solutions for the implementation of the financial sovereignty of the Russian Federation in current conditions. Methods: The study is based on the methods of comparison, analysis, synthesi

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Kovalenko, German K. "INTERRELATION OF TAX ADMINISTRATION FUNCTIONS IN THE CONTEXT OF DIGITAL TRANSFORMATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/1, no. 140 (2023): 186–93. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.01.019.

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The article is devoted to the role of the analytical function of tax administration and its relationship with other functions of tax administration in the context of digital transformation. The paper presents the characteristics of the concept of “tax administration”, identifies the role of the analytical function of tax administration, identifies the main elements of tax administration that determine the relationship of tax analysis, tax accounting, tax control, tax planning and regulation, examines the impact of the development of digital technologies on the improvement of tax analysis.

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Libyan, Accounting and Auditing Syndicate (LAAS). "The role of digital transformation in reducing tax evasion." Studies of Accounitng Journal 1, no. 7 (2024): 203–34. https://doi.org/10.5281/zenodo.15531583.

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This study aims to highlight the role of digital transformation in the tax system in reducing tax evasion by increasing the quality of the tax examination process. It seeks to highlight the impact of digital transformation in reducing tax evasion, which contributes to serving and developing the economy. The scientific method, both descriptive and analytical, was relied upon. The sample size was chosen from a population represented by a number of employees, tax auditors, and managers at the Tax Authority in the cities of Tripoli and Benghazi using lists Using quest

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Rudaia, M. "TRANSFORMATION PRISING INNOVATIONS IN OFFSHORE OPERATIONS." Criminalistics and Forensics, no. 64 (May 7, 2019): 699–707. http://dx.doi.org/10.33994/kndise.2019.64.66.

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The article deals with modern approaches to the issue of transfer pricing in the conditions in offshore operations. Considerable attention is spared to the innovations in a tax law on counteraction to washing out of tax base and leadingout of acuestss from taxation. The modern characteristic features of intercommunication of offshore financial jurisdictions and renewed three-level format of accounting are certain on the transfer pricing. Therefore considerable actuality is acquired by possibilities to carry out control a supervisory organ after the transfer pricing, a duty is set for taxpayers

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Akkouche, Abdou, Sara Moodad, Rita Hleihel, et al. "In vivo antagonistic role of the Human T-Cell Leukemia Virus Type 1 regulatory proteins Tax and HBZ." PLOS Pathogens 17, no. 1 (2021): e1009219. http://dx.doi.org/10.1371/journal.ppat.1009219.

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Adult T cell leukemia (ATL) is an aggressive malignancy secondary to chronic infection by the human T-cell leukemia virus type 1 (HTLV-1) infection. Two viral proteins, Tax and HBZ, play central roles in ATL leukemogenesis. Tax expression transforms T cells in vitro and induces ATL-like disease in mice. Tax also induces a rough eye phenotype and increases hemocyte count in Drosophila melanogaster, indicative of transformation. Among multiple functions, Tax modulates the expression of the enhancer of zeste homolog 2 (EZH2), a methyltransferase of the Polycomb Repressive Complex 2 (PRC2), leadin

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Turyanskyy, Yuriy. "TRANSFORMATION OF TAX REGULATION IN EU COUNTRIES: POSITIVE EXPERIENCE FOR UKRAINE." Economic discourse, no. 1 (March 2020): 97–104. http://dx.doi.org/10.36742/2410-0919-2020-1-11.

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Introduction. Ukraine's active progress towards integration with the European social and economic space requires an update of domestic fiscal policy to ensure adequate cooperation with European countries. The need for changes in tax regulation in the context of integration processes actualises the issue of generalizing the features of fiscal policy in the EU with the identification of the most positive experience of reforming it. Methods. The following methds are used in conducting the research: systematic, institutional methods (to study the tax system and mechanisms for regulating tax relati

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Zueva, Anna Sergeevna, and Alina Olegovna Razuvaeva. "TAX CONTROL AND MODERN TRENDS IN DIGITAL TRANSFORMATION OF TAX RELATIONSHIPS." Innovatsionnoe razvitie ekonomiki, no. 2 (2023): 107–11. http://dx.doi.org/10.51832/2223798420232107.

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Xie, Kun, and Wei Huang. "The Impact of Digital Transformation on Corporate Tax Avoidance: Evidence from China." Discrete Dynamics in Nature and Society 2023 (April 20, 2023): 1–13. http://dx.doi.org/10.1155/2023/8597326.

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Digital transformation plays an important role in reshaping the core competitiveness of enterprises and achieving high-quality development. Based on panel data of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2019, this study examines the impact of digital transformation on corporate internals from the perspective of corporate tax avoidance. It finds that digital transformation significantly inhibits corporate tax avoidance by improving the quality of corporate internal controls; its inhibitory effect on corporate tax avoidance shows significant heterogeneity when firm

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Patmawati, Efi Tri, and Waluyo Waluyo. "Determining taxpayer compliance using tax knowledge as moderating variables." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 4 (2022): 1986–93. http://dx.doi.org/10.32670/fairvalue.v5i4.2581.

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This research is intended to determine the impact of the transformation of MSME tax rates as well as the modernization on the tax administration system on the complying to taxpayer with tax knowledge which is usually in the form of moderation variations. This research implements a quantitative approach and data collection techniques by distributing questionnaires to a number of samples that are 64 respondents with a convenience sampling method. Partial least squares (PLS) analysis was assisted by the Smart-PLS application which was used to support the research analysis, in addition to using re

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Jannah, Uzlifatul, and Ahmad Rifai. "Transformation Of Dgt Tax Intelligence in Coretax." Ilomata International Journal of Tax and Accounting 5, no. 3 (2025): 867–84. https://doi.org/10.61194/ijtc.v5i3.1644.

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Through Tax Reform Volume III, the Directorate General of Taxes (DGT) introduced the Tax Administration Core System (SIAP) or Coretax which aims to revolutionize the tax administration process to increase tax revenue and taxpayer compliance. This study aims to explore changes in the tax intelligence business process, one of the business processes in Coretax. This study is an exploratory study conducted by digging up in-depth information from 14 respondents who are business process owners, users of intelligence reports, and strategic leaders to be then compared with its implementation at the Au

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Hidayatulloh, Taufiq, Nanny Dewi Tanzil, and Agus Puji Priyono. "Digital Transformation, Media Attention, and Tax Avoidance: A Study of Indonesian Multinationals." Jurnal Akuntansi, Keuangan, dan Manajemen 6, no. 1 (2024): 231–43. https://doi.org/10.35912/jakman.v6i1.3735.

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Purpose: The objective of this research is to determine the influence of corporate digital transformation and media attention on tax avoidance practices by multinational corporations (MNC) in Indonesia. Methodology/approach: This quantitative study utilizes panel data regression to examine the influence of corporate digital transformation and media attention on tax avoidance. The sample consists of 97 multinational corporations listed on the Indonesia Stock Exchange. Data was sourced from annual reports and Google News search results, covering the period from 2019 to 2023. Results/findings: Co

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Roni Winner and Ardan Gani Asalam. "Taxpayers Compliance: Economic Level, Regulations Comprehension, Rates, and Transformation of Administration System." Jurnal Multidisiplin Madani 3, no. 8 (2023): 1734–48. http://dx.doi.org/10.55927/mudima.v3i8.4921.

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This research aims to analyze the influence of economic level, tax regulations comprehension, tax rates, and modernization of tax administration on the compliance of non-employee individual taxpayers in Bandung Cicadas Primary Tax Office. The research utilized a quantitative approach. Non-probability sampling technique, specifically Slovin Sampling, was employed with a sample size of 100 taxpayers, and data were collected through surveys. The research data was analyzed using descriptive statistics and multiple linear regression analysis using SPSS 26 software. The findings suggest that collect

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Bratcev, Valeriy Ivanovich, and Anastasiya Mikhailovna Simachkova. "Digital transformation of management resources for a comfortable tax environment." SHS Web of Conferences 125 (2021): 04001. http://dx.doi.org/10.1051/shsconf/202112504001.

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With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise. The article reflects the main results of the digital transformation of tax authorities, contributing to the creation of a comfortable tax environment in the context of the general digitalization of the economy. The study aims to determine the causal relationship between the management decisions made by the tax authorities and the dynamics of obligatory payments t

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Zhuk, Petro V. "The ways of environmental transformation of the tax system in Ukraine." Socio-Economic Problems of the Modern Period of Ukraine, no. 5(151) (2021): 20–28. http://dx.doi.org/10.36818/2071-4653-2021-5-3.

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The paper substantiates the approaches to improving the mechanisms of economic-environmental regulation in Ukraine in current management conditions with the focus on the taxation tools based on evaluation of European experience in implementing the polluter pays principle. The author argues that environmental tax generates over 6% of all tax revenues in the EU Member States at the 0.56% rate in Ukraine. The insignificant role of environmental tax in the system of taxation fails to stimulate the environmentally friendly activity of economic entities, while the funds from environmental tax fail t

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ДОЖДЕВА, Е. Е. "DIGITAL TRANSFORMATION OF TAX ADMINISTRATION IN THE RUSSIAN FEDERATION." Экономика и предпринимательство, no. 3(152) (June 12, 2023): 119–22. http://dx.doi.org/10.34925/eip.2023.152.3.021.

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В статье предлагается наиболее точное определение цели цифровизации налогового администрирования в РФ. Определены виды налоговых рисков, которые связаны с внедрением цифровых технологий в работу ФНС России и введением экономических санкций со стороны международного сообщества. Раскрыт механизм функционирования налогового мониторинга, который является приоритетным процессом по выстраиванию цифрового взаимодействия между государством и налогоплательщиками. Предложена новая форма налогового контроля, которая с использованием цифровых систем, позволит определить сумму теневого дохода, подлежащего

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Honchar, Liubov, та Andrii Lytvinov. "ЦИФРОВА ТРАНСФОРМАЦІЯ ЕКОНОМІЧНОЇ ТА ПОДАТКОВОЇ СИСТЕМИ УКРАЇНИ: СВІТОВИЙ ДОСВІД ТА СУЧАСНІ ВИКЛИКИ". Economical 1, № 29 (2024): 94–109. http://dx.doi.org/10.31474/1680-0044-2024-1(29)-94-109.

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Objective. The purpose of the article is to identify the stages and areas for evaluation of the processes of digital transformation of the economic and tax systems and, based on the experience of digitalization in the tax sphere of the leading countries of the world, to provide recommendations for further deepening and integration of digitalization into the practice of domestic enterprises, institutions and organizations. Method. In defining the problem of digital transformation of the global economy and tax systems of the world's leading countries, the consequences of this process, and analyz

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Al-Atiyat, Yazan, and Haithm Al-Shibly. "The Impact of Digital Transformation on Human Resources Management Functions: An Applied Study on the Jordanian Income and Sales Tax Department." International Journal of Financial, Administrative, and Economic Sciences 3, no. 3 (2024): 65–122. http://dx.doi.org/10.59992/ijfaes.2024.v3n3p3.

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This study aimed to identify the impact of digital transformation and its application requirements (strategic planning, infrastructure, transformational leadership, organizational change) on human resource management functions (human resource planning, performance management, recruitment, work design, training) in the Jordanian Income and Sales Tax Department. To achieve the objectives of the study and to answer its questions, the study used the analytical-descriptive approach through a field study, and the questionnaire was used as a tool to collect data from the study sample, which is repres

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GENSCHEL, PHILLIP. "3 Globalization and the transformation of the tax state." European Review 13, S1 (2005): 53–71. http://dx.doi.org/10.1017/s1062798705000190.

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How does globalization affect taxation? The academic wisdom is split on this question. Some argue that globalization spells the beginning of the end of the national tax state, while others maintain that it hardly constrains tax policy choices at all. This paper comes down in the middle. It finds no indication that globalization will fatally undermine the national tax state, but still maintains that national tax policy is affected in a major way. The effect is not so much to force change upon the tax state as to reduce its freedom for change. Comparing the first three decades of the 20th centur

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Tushar Ranjan Barik and Priyanka Ranawat. "Transformation of Traditional Corporate Tax Planning into AI-Driven Corporate Tax Planning." Involvement International Journal of Business 1, no. 4 (2024): 269–80. http://dx.doi.org/10.62569/iijb.v1i4.68.

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Corporate tax planning has traditionally relied on manual processes and expert judgment to minimize tax liabilities. However, the rise of artificial intelligence (AI) presents new opportunities to transform these practices through automation, real-time analysis, and predictive capabilities. To conduct this research, a comprehensive review of academic literature, case studies, and existing AI tools in tax planning was carried out. The proposed AI-based tax planning model was developed based on these findings and validated through simulations and expert feedback. The study also examined the proc

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Pengwei, Jin. "Digital Transformation in Tax Risk Management: A Paradigm Shift through Advanced Technologies." Global Academic Frontiers 3, no. 1 (2025): 89–105. https://doi.org/10.5281/zenodo.15074734.

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With the advancement of information technology and the transformation of tax collection and management methods, the role of digital technology in tax risk management is becoming increasingly significant. By leveraging digital technology, tax authorities can effectively address challenges such as the growing number of taxes involved and the emergence of more covert tax sources, while also facilitating data screening and risk prevention and control. It is evident that reliance on digital technology and the utilization of data to advance tax risk management reform have emerged as critical topics.

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Altamirano Perez, Holguer Rodrigo, Maximo Ortega Galarza, Wellington Dario Maldonado Sellan, and Allan David Altamirano Gallardo. "Adaptation of companies to digital tax transformation." Universidad Ciencia y Tecnología 29, no. 126 (2025): 39–45. https://doi.org/10.47460/uct.v29i126.883.

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This research analyzed the adaptation faced by companies with technology and the use of digital tools for the improvement of tax compliance processes, considering the perception of 76 businessmen. The interpretative paradigm and the deductive method were used, and the surveys were processed using the SPSS V.27 program. The main results focus on two aspects; first, that companies continue to print their endorsements on paper, and second, that the changes based on the principle of administrative simplicity have allowed the taxpayer to acquire a tax culture tending to reduce informality. These fi

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Victorova, Natalia, Natalia Pokrovskaia, and Yevgeniy Yevstigneev. "Reflection of digital transformation on tax burden." IOP Conference Series: Materials Science and Engineering 940 (October 8, 2020): 012037. http://dx.doi.org/10.1088/1757-899x/940/1/012037.

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